To ask the Chancellor of the Exchequer what estimate he has made of the change in tax revenue from (a) small and medium-sized and (b) large enterprises arising from the end of the 50 per cent. rate of relief on empty commercial properties; what the evidential basis was for setting the period for 100 per cent. relief at three months; what consideration was given to extending the three month 100 per cent. relief period in taking the decision to remove the subsequent 50 per cent. rate; and what the evidential basis was for setting the period for 100 per cent. tax relief for warehouses and factories at six months. (142736)

Yield forecasts for this reform were published in Budget 2007. Further information on the evidence base for the reform and the options that were considered can be found in the regulatory impact assessment, published on the Communities and Local Government website at:

http://www.communities.gov.uk/index.asp?id=1510357.